The main difference between asset-debt investment and other debt investments is: the business model of enterprises to manage their financial assets is different, or the purpose of the transaction is different; connection: both of them pass the contract cash flow test, that is, in a specific The contractual cash flows generated on the date are solely payments of principal and interest calculated on the outstanding principal amount.

1. Calculation of the period-end amortized cost of other debt investments: Generally, the period-end amortized cost = the beginning of the period amortized cost investment income-interest receivable-recovered principal-impairment losses that have occurred. Other debt investments are subsequently measured based on the amortized cost and are measured based on the sum of fair value and transaction costs. However, transaction costs are measured in detailed accounts. The subsequent measurement of held-to-maturity investments is based on the actual interest rate method and is based on the amortized cost. Cost measurement.

2. Bond investment refers to an investment method in which bond buyers invest capital in the form of purchasing bonds, collect fixed interest from the bond issuer and recover the principal upon maturity. The main investors in bonds include insurance companies, commercial banks, investment companies or investment banks, and various fund organizations. The fund organization is a corporate fund legal person institution. There are fund holders’ meetings, the fund company’s board of directors and its offices.

3. Characteristics of debt investment: high security, higher returns than bank deposits, and strong liquidity. Since the bond is issued with an agreement that the principal and interest can be paid upon maturity, its income is stable and safe. By investing in bonds, investors can obtain stable interest income that is higher than bank deposits. Listed bonds have better liquidity. When bondholders are in urgent need of funds, they can sell them in the trading market at any time. The directly responsible party is not its own counterparty, but the clearing company of the futures loan exchange.

1. Creditor's rights are specific rights and obligations between the parties in accordance with the contract or in accordance with the provisions of the law. It is also called the creditor's rights relationship or the debtor's relationship.

In the creditor-rights relationship, the person who has the rights is the creditor, and the person who has the obligations is the debtor. The rights enjoyed by creditors are claims, and the obligations borne by debtors are debts. Creditor's rights are the rights of one party (creditor) in a debt relationship to request the other party (debtor) to perform certain actions or refrain from certain actions.

2. Debt investment:

Debt investment refers to the investment made to obtain debt. Such as purchasing corporate bonds, purchasing treasury bills, etc., are all debt investments. Enterprises make this kind of investment not to obtain the remaining assets of other enterprises, but to obtain interest that is higher than bank deposit interest rates and to ensure that the principal and interest are recovered on time.

Investments measured at fair value through profit or loss for the current period, including trading investments and investments designated as fair value through profit or loss for the current period. Among them, trading investments refer to debt financial assets purchased and held in order to profit from short-term price fluctuations; investments designated as fair value measurement and whose changes are included in current profits and losses refer to debts that meet one of the following conditions: Financial assets: This designation can eliminate or significantly reduce the inconsistencies in the recognition or measurement of related gains or losses caused by different measurement bases of the financial assets; the formal written documents of enterprise risk management or investment strategies have stated, The portfolio of financial assets or the portfolio of financial assets and financial liabilities is managed, evaluated and reported to key management personnel on the basis of fair value.